Robert William Woods - Page 3
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items of gross income (26 CFR �1.861-8(a)(3)), from any
taxable sources listed by the Secretary (26 CFR �1.861-
8(f)(1)), to have then any ‘gross income’, pursuant to
the rules promulgated by the Secretary.
* * * * * * *
Furthermore, since the remuneration paid to the
Asseveror by Long Lewis Ford on the Copy of the W-2's
or 1099's, attached to this Asseveration, is not from a
taxable source listed in 1.861-8(f)(1), nor listed in
1.861-8T(d)(2)(iii), the remuneration paid to the
Asseveror is excluded from the law, and thus excluded
from the definition of “gross income”. This definition
of gross income from a source, related to U.S.
Citizens, directly leads to �911 of Title 26 USC, which
has to do with U.S. Citizens living abroad.
Petitioner states in his asseveration that, because he was not
living abroad, he did not have “wages”, and the remuneration he
received from his employer was therefore exempt.
In a letter attached to his asseveration, petitioner further
stated as follows:
As you have probably already noted, the instructions on
the 4852 Form states plainly that it is to be attached
to the Form 1040, yet these Forms are presented without
the 1040. I am concerned and almost certain that the
IRS will not take these 4852 documents into
consideration should I file the 1040 Form with
corresponding numbers, which would be zero.
Petitioner concluded the letter stating that, because he did not
have any gross income, he could not have any taxable income, and
therefore he was not required to file a Form 1040.
Respondent sent petitioner separate notices of deficiency
for each taxable year in issue, but petitioner failed to petition
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